shouldn’t be enforced in the last minute or two of a close game, you award the game to the team that does the best job breaking the rules.

The purpose of any game is to see who does the best within the rules. If you believe refs should swallow their whistles at the end it goes opposite that.

Why should a game be about who plays the best within the rules for 58 minutes and then change to who can break the rules most effectively for the last two minutes?

It makes absolutely no sense whatsoever.